Understanding which Section 179 eligible trucks qualify for the full deduction is key for business owners planning end-of-year purchases. The Section 179 tax incentive allows companies to deduct the full purchase price of qualifying vehicles and equipment in the same year they’re put into service, rather than depreciating them over several years. This can translate into thousands of dollars in savings for contractors, landscapers, and fleet managers.
In 2025, the deduction limit doubled to $2.5 million, giving small and medium-sized businesses greater flexibility to refresh or expand their fleets. The key is knowing which vehicles meet the IRS guidelines and how to take advantage of the opportunity before December 31st.
Heavy Duty Pickup Trucks
Heavy-duty pickups are among the most common work trucks that qualify Section 179. These trucks are built to handle demanding workloads, and their higher Gross Vehicle Weight Ratings (GVWR) make them eligible for the full deduction.
To qualify under Section 179, a truck must:
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Have a GVWR greater than 6,000 lbs.
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Be used more than 50% for business purposes.
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Be purchased and placed in service within the same tax year.
Common examples include:
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Ford F-250 and F-350 Super Duty
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RAM 2500 and RAM 3500 Heavy Duty
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Chevy Silverado 2500 HD and Silverado 3500 HD
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GMC Sierra 2500 HD
These heavy-duty models typically exceed 8,500 lbs GVWR, making them excellent candidates for full expensing. They’re ideal for trades such as construction, electrical work, or landscaping, anywhere towing capacity and payload strength are essential.
Trucks with a GVWR below 6,000 lbs, such as the Ford F-150 or Chevy Silverado 1500, may still qualify for bonus depreciation or partial deductions but not the full Section 179 write-off. Always verify the GVWR on the manufacturer’s label inside the driver-side door to confirm eligibility.
Commercial Vans and Box Trucks
Many commercial vans and box trucks are also qualifying commercial vehicles under Section 179. For businesses that depend on cargo transport or service operations, these vehicles often meet the GVWR and usage requirements.
Common eligible models include:
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Ford Transit Cargo Van (various wheelbases and roof heights)
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RAM ProMaster (especially the 2500 and 3500 models)
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Chevy Express Cargo Van
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Mercedes-Benz Sprinter
In addition to vans, box trucks used for deliveries, HVAC, plumbing, or moving services frequently qualify. Examples include the Isuzu NPR, Ford E-Series Cutaway, and Chevy 4500.
Box trucks typically have a GVWR between 12,000 and 14,000 lbs, well above the threshold for full deduction. They’re often titled and insured as commercial-only vehicles, which reinforces their business-use eligibility. Passenger vans may also qualify if they have nine or more seats behind the driver and are primarily used for transporting clients or employees for work-related purposes.
The advantage of choosing vans or box trucks is their versatility, they serve multiple industries while delivering significant tax benefits when purchased before the cutoff date.
Specialty Contractor Vehicles
Specialty and trade-specific vehicles also meet business truck eligibility requirements, provided they are primarily designed for commercial use. These vehicles often include features that make them unsuitable for personal driving, such as utility bodies, dump beds, or permanently mounted equipment.
Examples include:
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Service body trucks used by electricians, HVAC technicians, and plumbers.
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Dump trucks for landscaping, debris removal, and construction projects.
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Flatbeds and stake-body trucks used to haul equipment and materials.
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Tow trucks and utility vehicles used in emergency or field service work.
These vehicles almost always exceed 6,000 lbs GVWR and are clearly intended for business functions. The IRS defines such vehicles as “nonpersonal-use” assets, meaning they qualify for a 100% deduction under Section 179 when placed into service during the tax year.
Another benefit is that these vehicles often come with custom configurations tailored to the specific needs of the trade, tool storage, hydraulic lifts, or onboard power systems, all of which can be included in the total deduction.
For small business owners, this creates an opportunity not just to replace aging equipment but to invest in specialized tools that enhance efficiency while benefiting from immediate tax relief.
How to Ensure Full Deduction Eligibility
Before claiming the full deduction, make sure your purchase meets the IRS requirements. Here’s a simple checklist:
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Confirm GVWR: The vehicle must exceed 6,000 lbs GVWR.
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Verify Business Use: It must be used more than 50% for work purposes.
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Purchase and Place in Service: The truck must be bought and operational within the same tax year.
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Keep Records: Maintain receipts, mileage logs, and proof of business use for documentation.
Consulting a tax professional is always recommended to confirm eligibility and ensure compliance. Section 179 can also be combined with bonus depreciation, giving you even greater flexibility to manage your company’s taxable income.
Final Thoughts:
Choosing the right section 179 eligible trucks can transform your year-end purchase into a strategic financial decision that drives real business growth. Whether you’re upgrading to heavy-duty pickups, expanding your fleet with versatile cargo vans, or adding specialized trade vehicles, the Section 179 deduction offers immediate tax savings and the flexibility to reinvest where it matters most. To take full advantage of this opportunity, vehicles must be purchased and placed in service before December 31st. Explore our newworktrucks.com inventory today to find models that qualify for Section 179 and secure your deduction before the deadline, so your investment keeps your business moving forward with confidence.
Disclaimer:
newworktrucks.com does not provide tax, legal, or financial advice. Information related to Section 179 deduction is provided for general educational purposes only and may not reflect the most current law in your state. You should consult your tax advisor or accountant to determine how these rules apply to your individual situation.
